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B-COM in General at Shanthi Arts Science and Commerce College
Mandya, Karnataka
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About the Specialization
What is General at Shanthi Arts Science and Commerce College Mandya?
This B.Com. program at Shanthi Arts, Science and Commerce College, Mandya, focuses on providing a comprehensive understanding of commerce, accounting, finance, and business management. It''''s designed to equip students with essential analytical and decision-making skills crucial for the dynamic Indian business environment. The program aims to foster a strong theoretical foundation coupled with practical insights into various facets of the commercial world, preparing graduates for diverse professional roles.
Who Should Apply?
This program is ideal for fresh 10+2 graduates with a commerce background aspiring to build careers in accounting, finance, banking, and general business administration. It also suits individuals seeking a strong academic foundation for further professional qualifications like CA, CS, or MBA. Ambitious students looking to understand the intricacies of the Indian economy and corporate sector will find this program beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including Accountant, Auditor, Financial Analyst, Tax Consultant, Banker, or Marketing Executive. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-15 LPA with experience in established Indian companies. The program provides a solid base for advanced studies and professional certifications.
Student Success Practices
Foundation Stage
Master Core Accounting Principles- (Semester 1-2)
Focus diligently on understanding the fundamentals of Financial Accounting, including journal entries, ledger posting, trial balance, and final accounts. Build a strong conceptual base, as these are critical for all subsequent commerce subjects.
Tools & Resources
T.S. Grewal, P.C. Tulsian textbooks, Online tutorials on YouTube, Practical exercises
Career Connection
Essential for any role in accounting, auditing, or finance. A strong foundation ensures better performance in professional exams like CA/CS/CMA.
Develop Strong Communication & Language Skills- (Semester 1-2)
Actively participate in language classes (English and regional language). Focus on improving written communication through essays, reports, and spoken English through group discussions and presentations. Read newspapers and business magazines to enhance vocabulary.
Tools & Resources
Grammar books, English newspapers (The Economic Times, The Hindu), Online English learning platforms, College debate clubs
Career Connection
Crucial for corporate communication, client interaction, and professional report writing, leading to better career opportunities in any sector.
Basic Computer Proficiency & Software Familiarity- (Semester 1-2)
Gain hands-on experience with MS Office Suite (Excel, Word, PowerPoint) and understand basic computer operations. Familiarity with these tools is non-negotiable for modern business roles.
Tools & Resources
MS Office tutorials, College computer labs, Free online courses on platforms like Coursera/edX for basic computing
Career Connection
Enhances efficiency and productivity, making students more competitive for data entry, office administration, and basic analytical roles.
Intermediate Stage
Practical Application of Business Software (Tally ERP 9)- (Semester 3-4)
Go beyond theoretical knowledge by mastering Tally ERP 9 (or similar accounting software). Practice creating ledgers, entering transactions, generating financial statements, and understanding GST functionalities.
Tools & Resources
Tally training modules, Dedicated Tally labs, Practice datasets, Official Tally documentation
Career Connection
Direct employability in accounting, bookkeeping, and tax preparation roles, highly valued by SMEs and accounting firms across India.
Engage in Industry-Relevant Workshops & Guest Lectures- (Semester 3-5)
Actively seek out and participate in workshops, seminars, and guest lectures organized by the college or local industry associations. Focus on areas like GST, financial markets, digital marketing, or entrepreneurship to gain practical insights.
Tools & Resources
College event calendars, Local Chamber of Commerce events, Industry speaker series
Career Connection
Provides exposure to current industry trends, networking opportunities, and a better understanding of potential career paths, making students industry-ready.
Develop Analytical Skills through Case Studies & Projects- (Semester 3-5)
Actively engage in solving business case studies and undertaking mini-projects, especially in subjects like Financial Management, Business Statistics, and Marketing Management. Focus on critical thinking and problem-solving.
Tools & Resources
Harvard Business Review case studies (simplified versions), Academic journals, Real-world company reports, Group project assignments
Career Connection
Essential for roles requiring data interpretation, strategic thinking, and informed decision-making in finance, marketing, and business analysis.
Advanced Stage
Strategic Internship & Project Work- (Semester 6)
Undertake a mandatory or voluntary internship in a relevant field (e.g., accounting firm, bank, corporate finance department, marketing agency) during the final year or summer break. Apply theoretical knowledge to real-world scenarios and document the experience meticulously in a project report.
Tools & Resources
College placement cell, LinkedIn, Local company directories, Professional networking
Career Connection
Gain invaluable practical experience, build professional networks, enhance resume, and often leads to pre-placement offers.
Intensive Placement & Interview Preparation- (Semester 6)
Begin focused preparation for campus placements or job applications. This includes mock interviews, aptitude tests, group discussions, and resume building sessions. Focus on soft skills and general knowledge alongside core subject expertise.
Tools & Resources
College placement cell, Online aptitude test platforms (e.g., Indiabix), Interview preparation guides, Career counsellors
Career Connection
Directly targets successful placement in reputed companies or securing entry-level roles post-graduation.
Explore Higher Education & Professional Certifications- (Semester 6 and post-graduation planning)
Research and plan for further studies such as MBA, M.Com, or professional certifications like CA, CMA, CS, CFA. Start preparing for entrance exams (CAT, MAT, CPT, etc.) if pursuing these paths.
Tools & Resources
University admission portals, Coaching institutes, Professional body websites (ICAI, ICMAI, ICSI), Career guidance cells
Career Connection
Opens doors to specialized and leadership roles, significantly boosting earning potential and career progression in the long term within India.
Program Structure and Curriculum
Eligibility:
- Candidates who have passed the Two-Year Pre-University Examination conducted by the Karnataka Pre-University Education Board or any other examination considered as equivalent thereto by the University of Mysore.
Duration: 3 years / 6 semesters
Credits: 114 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 1.1 (L1) | Kannada / Sanskrit / Hindi / Urdu / Telugu / Malayalam / Tamil / French / German | Ability Enhancement Compulsory Course (AECC) | 2 | Basic grammar and composition, Reading comprehension, Short stories and essays, Vocabulary development, Literary appreciation |
| B.Com 1.2 (L2) | English | Ability Enhancement Compulsory Course (AECC) | 2 | Prose and poetry texts, Grammar and usage, Vocabulary and phonetics, Basic communication skills, Paragraph and essay writing |
| B.Com 1.3 | Financial Accounting - I | Core (DSC) | 4 | Introduction to Accounting and concepts, Journal, Ledger, Trial Balance, Final Accounts of Sole Trader, Bills of Exchange, Rectification of Errors |
| B.Com 1.4 | Principles of Management | Core (DSC) | 4 | Nature and Significance of Management, Planning and Decision Making, Organizing and Staffing, Directing and Coordination, Controlling and Modern Management Techniques |
| B.Com 1.5 | Indian Financial System | Core (DSC) | 4 | Overview of Financial System, Money Market, Capital Market, Financial Institutions, Financial Services |
| B.Com 1.6 | Computer Fundamentals & Operating System | Skill Enhancement Course (SEC) | 2 | Basics of Computer Hardware and Software, Input/Output Devices, Introduction to MS Office (Word, Excel, PowerPoint), Operating System Concepts (Windows), File Management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 2.1 (L1) | Kannada / Sanskrit / Hindi / Urdu / Telugu / Malayalam / Tamil / French / German | Ability Enhancement Compulsory Course (AECC) | 2 | Advanced grammar and literary forms, Translation skills, Cultural and regional literary contexts, Functional language usage, Creative writing |
| B.Com 2.2 (L2) | English | Ability Enhancement Compulsory Course (AECC) | 2 | Advanced prose and drama, Business communication, Report writing and proposals, Presentation skills, Group discussions |
| B.Com 2.3 | Financial Accounting - II | Core (DSC) | 4 | Consignment Accounts, Joint Venture Accounts, Royalty Accounts, Hire Purchase and Installment Systems, Departmental and Branch Accounts |
| B.Com 2.4 | Marketing Management | Core (DSC) | 4 | Introduction to Marketing, Marketing Mix (Product, Price, Place, Promotion), Consumer Behavior, Market Segmentation, Targeting, Positioning, Digital Marketing Overview |
| B.Com 2.5 | Business Ethics | Core (DSC) | 4 | Nature and Scope of Business Ethics, Ethical Theories and Decision Making, Corporate Governance, Corporate Social Responsibility (CSR), Consumer Protection and Ethical Dilemmas |
| B.Com 2.6 | Internet & E-Commerce | Skill Enhancement Course (SEC) | 2 | Internet Technologies and Applications, E-Commerce Models and Strategies, Online Payment Systems, Digital Marketing and SEO Basics, Cybersecurity and M-Commerce |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 3.1 | Corporate Accounting - I | Core (DSC) | 4 | Company Formation and Share Capital, Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Final Accounts of Companies, Underwriting of Shares |
| B.Com 3.2 | Business Statistics | Core (DSC) | 4 | Statistical Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion and Skewness, Correlation and Regression Analysis, Index Numbers and Time Series Analysis |
| B.Com 3.3 | Financial Management | Core (DSC) | 4 | Goals of Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy Decisions |
| B.Com 3.4 | Income Tax - I | Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property |
| B.Com 3.5 | Entrepreneurship Development | Skill Enhancement Course (SEC) | 2 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Sources of Finance for Entrepreneurs, Government Support for SMEs |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 4.1 | Corporate Accounting - II | Core (DSC) | 4 | Amalgamation of Companies, Absorption and External Reconstruction, Valuation of Goodwill and Shares, Holding Companies (Consolidated Balance Sheet), Cash Flow Statement (as per AS-3) |
| B.Com 4.2 | Business Law | Core (DSC) | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Partnership Act, 1932 |
| B.Com 4.3 | Cost Accounting - I | Core (DSC) | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Job, Batch, and Process Costing |
| B.Com 4.4 | Income Tax - II | Core (DSC) | 4 | Income from Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income and Set-off/Carry Forward of Losses, Deductions from Gross Total Income |
| B.Com 4.5 | Tally ERP 9 | Skill Enhancement Course (SEC) | 2 | Introduction to Tally ERP 9, Company Creation and Configuration, Accounting Masters and Voucher Entry, Inventory Management, Generating Financial Statements and GST Reports |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 5.1 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Ecosystems and Biodiversity, Environmental Pollution and Control, Natural Resources and their Management, Social Issues and the Environment, Human Population and Environment |
| B.Com 5.2 | Management Accounting | Core (DSC) | 4 | Introduction to Management Accounting, Financial Statement Analysis (Ratio Analysis), Fund Flow and Cash Flow Statements, Break-Even Analysis (CVP Analysis), Budgetary Control |
| B.Com 5.3 | GST and Customs Duty | Core (DSC) | 4 | Introduction to GST and its framework, GST Registration and Input Tax Credit, Types of GST and Supply, GST Returns and Compliance, Basics of Customs Duty |
| B.Com 5.4 A | Advanced Financial Accounting | Discipline Specific Elective (DSE) | 4 | Advanced Partnership Accounts, Company Liquidation Accounts, Insolvency Accounts, Human Resource Accounting, Social Responsibility Accounting |
| B.Com 5.5 A | Auditing | Discipline Specific Elective (DSE) | 4 | Introduction to Auditing and its types, Audit Planning and Internal Control, Vouching and Verification, Audit Report and Professional Ethics, Company Audit |
| B.Com 5.6 | Computerized Accounting (Lab) | Skill Enhancement Course (SEC) | 2 | Practical application of accounting software (Tally/Wings), Automated ledger maintenance and trial balance, Generation of financial statements, Payroll processing, GST functionalities in software |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 6.1 | Cost Accounting - II | Core (DSC) | 4 | Standard Costing and Variance Analysis, Marginal Costing and CVP Analysis, Budgetary Control, Relevant Costing for Decision Making, Activity Based Costing |
| B.Com 6.2 | Human Resource Management | Core (DSC) | 4 | Introduction to HRM, Human Resource Planning and Recruitment, Selection and Placement, Training and Development, Performance Appraisal and Compensation Management |
| B.Com 6.3 | Strategic Management | Core (DSC) | 4 | Concepts of Strategy and Strategic Management Process, Environmental Analysis (Internal & External), Strategy Formulation (SWOT Analysis), Strategy Implementation, Strategic Control and Evaluation |
| B.Com 6.4 A | Financial Reporting and Analysis | Discipline Specific Elective (DSE) | 4 | Introduction to Financial Reporting, Analysis of Financial Statements, Valuation Models, Forensic Accounting basics, Indian Accounting Standards (Ind AS) overview |
| B.Com 6.5 A | International Financial Reporting Standards (IFRS) | Discipline Specific Elective (DSE) | 4 | Conceptual Framework for Financial Reporting, Presentation of Financial Statements (IAS 1), Inventories (IAS 2), Property, Plant and Equipment (IAS 16), Revenue from Contracts with Customers (IFRS 15) |
| B.Com 6.6 | Project Work / Internship | Skill Enhancement Course (SEC) / Project | 2 | Research methodology and design, Data collection and analysis techniques, Report writing and documentation, Presentation skills, Industry exposure and practical application |
